Cooperatives Act Article 3-1
Credit cooperatives and insurance cooperatives shall be subject to the Credit Cooperatives Act and the Insurance Act respectively. For matters not provided for in these two acts, the provisions of this Act shall apply.Users of the business activities operated by a cooperative shall be restricted to its members. However, such activities may be offered to non-members if they are entrusted by government agencies, charitable organizations, and for the development of the cooperatives.The following restrictions shall apply when non-members are offered the business activities of cooperatives as described in the preceding paragraph:1. In the event that the business activities are entrusted by government agencies or charitable organizations, the approval of the competent authority shall be obtained, and the revenue generated by non-member users shall not exceed fifty percent of the turnover.2. In the event that the business activities are offered to non-member users for the developmen of the cooperative, the revenue generated shall not exceed thirty percent of the turnover.The revenue generated by non-member users, as specified in the preceding two paragraphs, shall be set aside as reserves and public welfare fund, and must not be allocated to members. The central competent authority shall set regulations that stipulate the business activities offered to non-members, scope of the offering, standards, quota, handling of the revenue, and other matters to be complied with.
中文原文 合作社法第3-1條
信用合作社、保險合作社，分別依信用合作社法、保險法之規定；其未規定者，依本法之規定。
合作社經營之業務以提供社員使用為限。
但政府、公益團體委託代辦及為合作社發展需要，得提供非社員使用。
前項提供非社員使用應受下列限制：
一、政府、公益團體委託代辦業務須經主管機關許可，且非社員使用不得超過營業額百分之五十。
二、為合作社發展需要提供非社員使用之業務，不得超過營業額百分之三十。
前二項提供非社員使用之收益，應提列為公積金及公益金，不得分配予社員；其提供非社員使用之業務項目、範圍、基準、限額、收益處理及其他應遵行事項之辦法，由中央主管機關定之。
合作社經營之業務以提供社員使用為限。
但政府、公益團體委託代辦及為合作社發展需要，得提供非社員使用。
前項提供非社員使用應受下列限制：
一、政府、公益團體委託代辦業務須經主管機關許可，且非社員使用不得超過營業額百分之五十。
二、為合作社發展需要提供非社員使用之業務，不得超過營業額百分之三十。
前二項提供非社員使用之收益，應提列為公積金及公益金，不得分配予社員；其提供非社員使用之業務項目、範圍、基準、限額、收益處理及其他應遵行事項之辦法，由中央主管機關定之。